Upper Tribunal upholds HMRC compliance and enforcement powers in relation to LLPs

In a significant decision, HMRC v Inverclyde Property Renovation LLP and Clackmannanshire Regeneration LLP [2020] UKUT 0161 (TCC), the Upper Tribunal has upheld HMRC’s powers to issue a notice and commence an enquiry into returns submitted by a limited liability partnership (LLP).

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HMRC successfully defends assessments of oil royalties

HMRC has successfully defended substantial corporation tax assessments on oil royalties in Royal Bank of Canada v HMRC [2020] UKFTT 267 (TC), an important decision by the First-tier Tribunal (Tax Chamber) on the construction of article 6 of the UK / Canada double tax treaty (immovable property) and the scope of the UK’s ring fence corporation tax regime.

Commercial Court upholds order enforcing arbitration award against public policy challenge under s 103(3) Arbitration Act 1996

Commercial Court upholds order enforcing arbitration award against public policy challenge under s 103(3) Arbitration Act 1996: Alexander Brothers Ltd v Alstom Transport SA and Anr [2020] EWHC 1584 (Comm). The Defendants applied to set aside an order enforcing a Swiss-seated ICC arbitration award in favour of the Claimant on the public policy ground. The […]

Latest Briefings

Pubs, bars and restaurants using apps – managing Covid-19 restrictions

Covid-19 restrictions on the leisure, food & drink sector were relaxed in England on the 4 July, with other nations in the UK on differing timetables, and businesses are turning to app-based solutions to aida transition back to some form of normality. This briefing covers considerations for procuring and deploying mobile apps to manage Covid-19 restrictions.

Government announces £80m investment to cut emissions from homes and industry

As part of its decarbonisation agenda the Government has announced that it will invest nearly £80 million towards reducing carbon emissions across homes and energy intensive businesses. The announcement forms part of wider efforts to ensure the UK meets its legally binding target to reach net zero emissions by 2050.

Angola: Mergers & Acquisitions 2020

Susana Almeida Brandão (Managing Associate) and Vanusa Gomes (Managing Associate of ASP Advogados – VdA Legal Partners member in Angola) write a chapter for ICLG Mergers & Acquisitons 2020, an international guide that compares legislation from around the world. The lawyers write the Angola chapter where they explain and develop the country’s mergers and acquisitions […]

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